We have had the benefit of oral argument in this case, and have very carefully considered the briefs of the parties and relevant parts of the record. This case involves allegations that four lawyers, and through them their law firm, aided and abetted a client in fraudulently procuring a $7 million loan from plaintiff in April 2007. Plaintiff also alleges that the same actions constitute a civil conspiracy. The district court dismissed plaintiff’s Second Amended Complaint (“SAC”). We conclude that this was error.

The Court is careful to point out that the allegations are unproven, and vigorously contested.